No charge under sections 71B, 71E etc where property held on trusts for bereaved child becomes held on trusts for charitable purposes etcE+W+S+N.I.
22In section 76(1) of IHTA 1984 (which provides for tax not to be charged under certain provisions of Chapter 3 of Part 3 where property becomes held for charitable purposes etc), after “71,” insert “ 71A, 71D, ”.E+W+S+N.I.